IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2460/PUN/2025 िनधा(cid:6981)रण वष(cid:6981) / Assessment Year : 2023-24 Navalmal Firodia Memori a l Vs. ITO, Exemption Ward-

Hospital Trust, 1(2), Pune.

Mumbai Pune Road, Akurdi, Pune- 411035.

PAN : AABTN9841K Appellant Respondent Assessee by : Shri Shrenik Gandhi Revenue by : Shri Manish Sinha (Virtual)

Date of hearing : 22.12.2025 Date of pronouncement : 10.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 29.09.2025 passed by Ld. Addl./JCIT(A)-5, Delhi [‘Ld.

CIT(A)’] for the assessment year 2023-24.

2. The appellant has raised the following grounds of appeal :-

“Ground No. 1- Disallowance of Rs. 6,00,000/-.

a) The learned ADDLN/JCIT (5), Delhi (CIT-A) erred in law and of facts in confirming the action of learned CPC of adding back Rs.6,00,000 to the total income of the Appellant by invoking the provisions of sub clause (c) of Section 11(3) r.w.s 115BBI of the Act.

b) The learned CIT-A and CPC grossly misinterpreted the provisions of Section 11(3)(c) of the Act